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Investing Across Europe, Compared

Eight countries, one view: tax on capital gains, deposit insurance, and the responsible financial regulator. For the full depth on one country, head to its own country page.

Last checked: 2026-09-11

This page summarizes what already exists in full detail across the eight individual country pages under Taxes by Country, plus two extra dimensions: deposit insurance and the financial regulator. Tax law changes, so the figures here are a snapshot, not a guarantee — always check the current situation before making a decision. This is not tax or investment advice.

Investing by country compared
GermanyAustriaSwitzerlandBelgiumFranceItalySpainNetherlands
Rate on capital gains26.375%27.5%0% for private investors10%31.4% (flat tax)26%, crypto 33%19–30% progressive36% on assumed return
Annual allowance€1,000nonenot applicable€10,000nonenonenone€59,357 of net worth
Partial exemption30% for equity fundsnonenot applicablenonenonenonenonenot applicable, different system
Holding periodnonenonenot applicablenonenonenonenonenot applicable, different system
Annual pre-taxationadvance lump sumdeemed-distribution incomenonenonenonenonenoneyes, on total net worth
Dividendssame as capital gainssame as capital gainsas income30% withholding taxsame as capital gainssame as capital gains (26%)same as capital gainsincluded in assumed return
Deposit insurance€100,000€100,000CHF 100,000€100,000€100,000€100,000€100,000€100,000
Financial regulatorBaFinFMAFINMAFSMAAMFCONSOBCNMVAFM
Notable pointexemption order requiredchoose a tax-simple brokertrading as a business voids the tax exemptiontransaction tax per tradePEA and life insurance wrappers have special rules0.2% extra levy with a foreign brokersavings-income bracket is nationwidetaxed regardless of sale

Germany

Rate on capital gains26.375%
Annual allowance€1,000
Partial exemption30% for equity funds
Holding periodnone
Annual pre-taxationadvance lump sum
Dividendssame as capital gains
Deposit insurance€100,000
Financial regulatorBaFin
Notable pointexemption order required

Austria

Rate on capital gains27.5%
Annual allowancenone
Partial exemptionnone
Holding periodnone
Annual pre-taxationdeemed-distribution income
Dividendssame as capital gains
Deposit insurance€100,000
Financial regulatorFMA
Notable pointchoose a tax-simple broker

Switzerland

Rate on capital gains0% for private investors
Annual allowancenot applicable
Partial exemptionnot applicable
Holding periodnot applicable
Annual pre-taxationnone
Dividendsas income
Deposit insuranceCHF 100,000
Financial regulatorFINMA
Notable pointtrading as a business voids the tax exemption

Belgium

Rate on capital gains10%
Annual allowance€10,000
Partial exemptionnone
Holding periodnone
Annual pre-taxationnone
Dividends30% withholding tax
Deposit insurance€100,000
Financial regulatorFSMA
Notable pointtransaction tax per trade

France

Rate on capital gains31.4% (flat tax)
Annual allowancenone
Partial exemptionnone
Holding periodnone
Annual pre-taxationnone
Dividendssame as capital gains
Deposit insurance€100,000
Financial regulatorAMF
Notable pointPEA and life insurance wrappers have special rules

Italy

Rate on capital gains26%, crypto 33%
Annual allowancenone
Partial exemptionnone
Holding periodnone
Annual pre-taxationnone
Dividendssame as capital gains (26%)
Deposit insurance€100,000
Financial regulatorCONSOB
Notable point0.2% extra levy with a foreign broker

Spain

Rate on capital gains19–30% progressive
Annual allowancenone
Partial exemptionnone
Holding periodnone
Annual pre-taxationnone
Dividendssame as capital gains
Deposit insurance€100,000
Financial regulatorCNMV
Notable pointsavings-income bracket is nationwide

Netherlands

Rate on capital gains36% on assumed return
Annual allowance€59,357 of net worth
Partial exemptionnot applicable, different system
Holding periodnot applicable, different system
Annual pre-taxationyes, on total net worth
Dividendsincluded in assumed return
Deposit insurance€100,000
Financial regulatorAFM
Notable pointtaxed regardless of sale
Eight countries, eight different systems. As of September 2026.

Deposit insurance: mostly the same principle

Seven of the eight countries are EU members and apply the same limit: €100,000 per customer per bank, set by the EU Deposit Guarantee Schemes Directive. That covers bank balances — checking accounts, savings accounts, fixed-term deposits — not securities held in a brokerage account, which are already kept as segregated assets separate from the bank's own balance sheet. Switzerland isn't an EU member and protects deposits through its own scheme (esisuisse) up to CHF 100,000 — a similar amount, a different legal basis.

Retirement: structure, not numbers

All eight countries run, at their core, a three-pillar model of state, occupational, and private pension provision — but the statutory retirement age, contribution rates, and replacement rates differ sharply and change often through reform. That's deliberately why there's no numbers table here, to avoid showing figures that could already be outdated by the time you read them: the most reliable source is always the relevant national pension authority or regulator directly. Zerotoinvest doesn't yet have its own lesson on this — noted as an open item for a future expansion.

Why these eight

Eight countries, because these are the ones with already fully researched country pages — not because other European countries matter less. Missing your country?

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